The Legislature hereby finds and declares that: (1) It is the intent of the Legislature that the consumers sales tax imposed by the provisions of article fifteen and the use tax imposed by the provisions of article fifteen-a of this chapter, be complementary laws and wherever possible be construed and applied to accomplish such intent as to the imposition, administration and collection of these taxes; and (2) On and after January 1, 2004, the taxes levied by this article and article fifteen-a of this chapter shall also be administered and collected in accordance wuith the provisions of article fifteen-b of this chapter.
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